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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
BIBHU DATTA GURU
Shree Cement Limited – Appellant
Versus
State Of Chhattisgarh Through The Secretary, Revenue And Disaster Management Department – Respondent
JUDGMENT :
Ramesh Sinha, C.J.
1. Heard Mr. Balbir Singh, learned Senior Advocate assisted by Mr. M.P.Devnath, Mr. Raja Sharma, Mr. Abhishek Anand and Ms. Aditi Parakh, learned counsel for the petitioners as well as Mr. Shashank Thakur, learned Deputy Advocate General for the State/respondents No. 1 to 4.
2. By this petition under Article 226 of the Constitution of India, the petitioner seeks for the following relief(s):
“(a) to issue Writ of Certiorari and/or Writ in nature of Certiorari and/or any other similar/appropriate Writ, calling for entire records concerning the case from the possession of the Respondents for its kind perusal and declare & hold that in absence of levy & collection including payment of land revenue or rent under the Chhattisgarh Land Revenue Code, 1959, no Cess can be levied & collected from the Petitioner under of Section 3 & Section 4 of the CGUA, 2005 and/or;
(b) to issue Writ of Certiorari and/or Writ in nature of Certiorari and/or any other similar/appropriate Writ, calling for entire records concerning the case from the possession of the Respondents for its kind perusal and declare & hold that no levy and collection of Cesses, under of Section 3 & Section
Cess under Sections 3 and 4 of the Act cannot be validly collected without levying land revenue; previous rules invalidated, making current cess collections unauthorized.
Local cess and surcharge under the Tamil Nadu Panchayats Act do not apply to mining leases, which are distinct, thus invalidating G.O.460's application to such leases.
Royalty, under the MMDR Act, is not a tax but a contractual consideration for mineral rights. State legislatures retain the power to tax mineral-bearing land, but this power is subject to any limita....
Taxes not to be imposed save by authority of law - Article 265 of Constitution is the source of power for the Union and States to impose taxes in accordance with law. Article 265 of the Constitution ....
The stamp duty or the dead rent is to be charged on the basis of the amount of royalty to be paid, and the proviso to section 26 of the Act of 1899 applicable to the mining lease is required to be re....
The court affirmed that for mining leases, stamp duty calculations must account for anticipated royalty alongside dead rent per statutory provisions and established practices.
The Principal Secretary lacked jurisdiction to issue directives on compensation and rent payable by mineral concessionaires, which is solely the District Collector's responsibility under the Mining R....
Surface rent demands under the Mineral Concession Rules are valid where lease terms are explicitly clear, and claims of natural justice violations are unfounded without proper pleadings.
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